id	sid	eid	entity	type
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cblr-1728	1	4	japanese	NORP
cblr-1728	1	5	the united states	GPE
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cblr-1728	2	1	the united states	GPE
cblr-1728	3	1	japan	GPE
cblr-1728	4	1	japan	GPE
cblr-1728	5	1	japan	GPE
cblr-1728	8	1	japan	GPE
cblr-1728	10	1	2018	DATE
cblr-1728	10	2	columbia law school	ORG
cblr-1728	10	3	b.a. 2014	ORG
cblr-1728	10	4	vassar college	ORG
cblr-1728	11	1	david schizer	PERSON
cblr-1728	12	1	jen barrows	ORG
cblr-1728	12	2	geoffrey litt	PERSON
cblr-1728	12	3	yukino nakashima	PERSON
cblr-1728	12	4	toshiba	ORG
cblr-1728	12	5	japanese	NORP
cblr-1728	12	6	the columbia business law review	ORG
cblr-1728	13	1	eric wold	PERSON
cblr-1728	14	1	kanzawa	PERSON
cblr-1728	15	1	u.s.	GPE
cblr-1728	15	2	1101	CARDINAL
cblr-1728	15	3	the united states	GPE
cblr-1728	15	4	u.s.	GPE
cblr-1728	17	1	the united states	GPE
cblr-1728	18	1	i. introduction	PERSON
cblr-1728	18	2	1102	CARDINAL
cblr-1728	19	1	japan	GPE
cblr-1728	19	2	1106	CARDINAL
cblr-1728	19	3	a.	PERSON
cblr-1728	19	4	1106	CARDINAL
cblr-1728	19	5	1108	CARDINAL
cblr-1728	19	6	1112	CARDINAL
cblr-1728	19	7	1116 iii	QUANTITY
cblr-1728	20	1	1118	CARDINAL
cblr-1728	20	2	1118 1	DATE
cblr-1728	21	1	1118 2	DATE
cblr-1728	21	2	1122 3	DATE
cblr-1728	21	3	1123 4	DATE
cblr-1728	22	1	1124 5	DATE
cblr-1728	22	2	1126 6	DATE
cblr-1728	22	3	1128	CARDINAL
cblr-1728	22	4	1128 1	DATE
cblr-1728	22	5	1129	CARDINAL
cblr-1728	22	6	i. non-	PERSON
cblr-1728	23	1	1129 ii	CARDINAL
cblr-1728	24	1	1133	CARDINAL
cblr-1728	24	2	1134 2	ORG
cblr-1728	24	3	1134 3	DATE
cblr-1728	24	4	1137 kanzawa	PERSON
cblr-1728	24	5	1102	CARDINAL
cblr-1728	24	6	columbia business law review	ORG
cblr-1728	25	1	2017 4	DATE
cblr-1728	25	2	1139 5	DATE
cblr-1728	25	3	1141 6	DATE
cblr-1728	27	1	1143	CARDINAL
cblr-1728	28	1	the united states	GPE
cblr-1728	29	1	1144 a. quid	PERSON
cblr-1728	29	2	u.s.	GPE
cblr-1728	30	1	1146 1	DATE
cblr-1728	31	1	1146 2	CARDINAL
cblr-1728	31	2	1148	CARDINAL
cblr-1728	31	3	japanese	NORP
cblr-1728	31	4	u.s.	GPE
cblr-1728	31	5	u.s.	GPE
cblr-1728	32	1	1150 1	DATE
cblr-1728	34	1	1151 2	DATE
cblr-1728	35	1	1152 3	DATE
cblr-1728	36	1	1153 4	DATE
cblr-1728	36	2	american	NORP
cblr-1728	36	3	1154	CARDINAL
cblr-1728	36	4	i. introduction	PERSON
cblr-1728	36	5	the united states	GPE
cblr-1728	36	6	1	CARDINAL
cblr-1728	36	7	michelle wilde anderson	PERSON
cblr-1728	36	8	121	CARDINAL
cblr-1728	36	9	yale l.j. 1364,	PERSON
cblr-1728	36	10	1400–02	DATE
cblr-1728	36	11	2012	DATE
cblr-1728	37	1	nbc news	ORG
cblr-1728	37	2	june 27, 2014	DATE
cblr-1728	37	3	4:50 am	TIME
cblr-1728	38	1	2	CARDINAL
cblr-1728	38	2	june 2015	DATE
cblr-1728	38	3	the u.s. department of agriculture	ORG
cblr-1728	38	4	kanzawa	PERSON
cblr-1728	39	1	u.s.	GPE
cblr-1728	39	2	1103	CARDINAL
cblr-1728	39	3	several decades	DATE
cblr-1728	39	4	nine hundred	CARDINAL
cblr-1728	39	5	nearly three hundred	CARDINAL
cblr-1728	39	6	first	ORDINAL
cblr-1728	39	7	2010–2014	CARDINAL
cblr-1728	40	1	research serv.	ORG
cblr-1728	40	2	u.s. dep’t	GPE
cblr-1728	40	3	america	GPE
cblr-1728	40	4	2015 edition	QUANTITY
cblr-1728	40	5	2016	CARDINAL
cblr-1728	41	1	3	CARDINAL
cblr-1728	42	1	branson	GPE
cblr-1728	42	2	colorado	GPE
cblr-1728	42	3	north dakota	GPE
cblr-1728	42	4	michigan	GPE
cblr-1728	43	1	ti henderson	PERSON
cblr-1728	43	2	nebraska	GPE
cblr-1728	43	3	news serv	ORG
cblr-1728	44	1	sept. 1, 2015	DATE
cblr-1728	44	2	http://journalstar.com/news/state-and-regional/nebraska/nebraska-otherstates-fight-rural-population-flight/article_f0763826-4dbb-5837-b76864830e0f5977.html	PERSON
cblr-1728	45	1	perma.cc/abe6-x2mj	ORG
cblr-1728	46	1	4	CARDINAL
cblr-1728	46	2	u.s.	GPE
cblr-1728	46	3	boston	GPE
cblr-1728	46	4	new york	GPE
cblr-1728	46	5	san francisco	GPE
cblr-1728	47	1	u.s.	GPE
cblr-1728	48	1	scott calvert	PERSON
cblr-1728	48	2	alejandro lazo	PERSON
cblr-1728	48	3	jon kamp	PERSON
cblr-1728	48	4	donald	PERSON
cblr-1728	48	5	wall st	PERSON
cblr-1728	48	6	j. (jan. 25	GPE
cblr-1728	48	7	2017	DATE
cblr-1728	48	8	7:03 pm	TIME
cblr-1728	51	1	d.	NORP
cblr-1728	51	2	jonathan turley	PERSON
cblr-1728	51	3	jessica bakeman	PERSON
cblr-1728	51	4	july 15, 2015	DATE
cblr-1728	51	5	5:45 am	TIME
cblr-1728	52	1	new york	GPE
cblr-1728	53	1	kanzawa	PERSON
cblr-1728	53	2	1104	CARDINAL
cblr-1728	53	3	columbia business law review	ORG
cblr-1728	54	1	2017	CARDINAL
cblr-1728	55	1	municipalities.5	DATE
cblr-1728	56	1	japan	GPE
cblr-1728	56	2	state6	PERSON
cblr-1728	57	1	japanese	NORP
cblr-1728	57	2	contribution7	ORG
cblr-1728	58	1	buddhist	NORP
cblr-1728	58	2	5 i.r.c	QUANTITY
cblr-1728	59	1	103	CARDINAL
cblr-1728	59	2	2012	DATE
cblr-1728	60	1	6	CARDINAL
cblr-1728	60	2	japanese	NORP
cblr-1728	62	1	2000	MONEY
cblr-1728	65	1	8	CARDINAL
cblr-1728	65	2	japan	GPE
cblr-1728	65	3	today	DATE
cblr-1728	65	4	oct. 6,	DATE
cblr-1728	65	5	2016	DATE
cblr-1728	65	6	5:52 am	TIME
cblr-1728	67	1	9	CARDINAL
cblr-1728	67	2	japan	GPE
cblr-1728	67	3	today	DATE
cblr-1728	67	4	14, 2015	DATE
cblr-1728	67	5	6:02 am	TIME
cblr-1728	67	6	kanzawa	PERSON
cblr-1728	68	1	u.s.	GPE
cblr-1728	68	2	1105	DATE
cblr-1728	68	3	spring	DATE
cblr-1728	68	4	one day	DATE
cblr-1728	69	1	11	CARDINAL
cblr-1728	70	1	governments.12	ORG
cblr-1728	70	2	japanese	NORP
cblr-1728	70	3	the united states	GPE
cblr-1728	71	1	japan	GPE
cblr-1728	73	1	the united states	GPE
cblr-1728	74	1	japanese	NORP
cblr-1728	74	2	u.s.	GPE
cblr-1728	75	1	u.s.	GPE
cblr-1728	77	1	10	CARDINAL
cblr-1728	77	2	japan	GPE
cblr-1728	77	3	apr. 18,	DATE
cblr-1728	77	4	2015	DATE
cblr-1728	79	1	11	CARDINAL
cblr-1728	79	2	9	CARDINAL
cblr-1728	81	1	12	CARDINAL
cblr-1728	81	2	2016	DATE
cblr-1728	81	3	japan	GPE
cblr-1728	81	4	¥284.4 billion	MONEY
cblr-1728	82	1	$2.6 billion	MONEY
cblr-1728	82	2	7,260,000	CARDINAL
cblr-1728	84	1	13	CARDINAL
cblr-1728	85	1	kanzawa	PERSON
cblr-1728	85	2	1106	CARDINAL
cblr-1728	85	3	columbia business law review	ORG
cblr-1728	86	1	2017	CARDINAL
cblr-1728	87	1	14	CARDINAL
cblr-1728	88	1	the united states	GPE
cblr-1728	88	2	the united states	GPE
cblr-1728	90	1	japan	GPE
cblr-1728	90	2	the last twenty years	DATE
cblr-1728	90	3	almost half	CARDINAL
cblr-1728	90	4	japan	GPE
cblr-1728	90	5	14	CARDINAL
cblr-1728	91	1	18	MONEY
cblr-1728	92	1	105	MONEY
cblr-1728	92	2	2%	PERCENT
cblr-1728	93	1	the united states	GPE
cblr-1728	93	2	u.s.	GPE
cblr-1728	94	1	15	CARDINAL
cblr-1728	94	2	nine hundred	CARDINAL
cblr-1728	95	1	almost half	CARDINAL
cblr-1728	95	2	japan	GPE
cblr-1728	96	1	keiko ujikane & kyoko shimodoi	ORG
cblr-1728	96	2	japanese	NORP
cblr-1728	96	3	bloomberg	ORG
cblr-1728	96	4	aug. 14, 2014	DATE
cblr-1728	96	5	9:33 pm	TIME
cblr-1728	97	1	kanzawa	PERSON
cblr-1728	98	1	u.s.	GPE
cblr-1728	98	2	1107	CARDINAL
cblr-1728	99	1	japan	GPE
cblr-1728	100	1	17	CARDINAL
cblr-1728	101	1	18	CARDINAL
cblr-1728	102	1	19	CARDINAL
cblr-1728	103	1	16	CARDINAL
cblr-1728	103	2	naoko niitsu	PERSON
cblr-1728	103	3	japan	GPE
cblr-1728	103	4	aug. 2016	DATE
cblr-1728	106	1	17	CARDINAL
cblr-1728	106	2	takero	PERSON
cblr-1728	106	3	japan 2 (	ORG
cblr-1728	106	4	coe	ORG
cblr-1728	107	1	2010	DATE
cblr-1728	107	2	http://ies.keio.ac.jp/old_project/old/gcoe-econbus/pdf/dp/dp2010-002.pdf	ORG
cblr-1728	107	3	perma.cc/6cct-7he2	CARDINAL
cblr-1728	108	1	18	CARDINAL
cblr-1728	109	1	3	CARDINAL
cblr-1728	109	2	19	CARDINAL
cblr-1728	110	1	nobuyuki uda	PERSON
cblr-1728	110	2	japan	GPE
cblr-1728	110	3	japan	GPE
cblr-1728	110	4	15 (2015	PERCENT
cblr-1728	112	1	20	CARDINAL
cblr-1728	113	1	25	CARDINAL
cblr-1728	113	2	motohiro sato	PERSON
cblr-1728	113	3	05	CARDINAL
cblr-1728	113	4	nippon	GPE
cblr-1728	114	1	research & advancement	ORG
cblr-1728	115	1	kanzawa	PERSON
cblr-1728	115	2	1108	CARDINAL
cblr-1728	115	3	columbia business law review	ORG
cblr-1728	116	1	2017	CARDINAL
cblr-1728	116	2	year	DATE
cblr-1728	116	3	2008	DATE
cblr-1728	116	4	japanese	NORP
cblr-1728	116	5	up to twenty percent	PERCENT
cblr-1728	116	6	taxes22	ORG
cblr-1728	116	7	the united states	GPE
cblr-1728	117	1	japanese	NORP
cblr-1728	118	1	18)25	MONEY
cblr-1728	118	2	21	CARDINAL
cblr-1728	118	3	17	CARDINAL
cblr-1728	118	4	2	CARDINAL
cblr-1728	118	5	22	CARDINAL
cblr-1728	119	1	4%	PERCENT
cblr-1728	119	2	6%	PERCENT
cblr-1728	120	1	japan	GPE
cblr-1728	120	2	january 1 each year	DATE
cblr-1728	121	1	japan	GPE
cblr-1728	121	2	jetro	PERSON
cblr-1728	121	3	https://www.jetro.go.jp/en/invest/setting_up/laws/section3/page 7.html	CARDINAL
cblr-1728	122	1	23	CARDINAL
cblr-1728	122	2	ministry of internal affairs & commc’ns	ORG
cblr-1728	123	1	24	CARDINAL
cblr-1728	124	1	sato	ORG
cblr-1728	124	2	20	CARDINAL
cblr-1728	124	3	25	CARDINAL
cblr-1728	124	4	$1 to ¥110	MONEY
cblr-1728	125	1	kanzawa	PERSON
cblr-1728	126	1	u.s.	GPE
cblr-1728	126	2	1109	DATE
cblr-1728	126	3	that year	DATE
cblr-1728	126	4	the following year	DATE
cblr-1728	127	1	¥3 million	MONEY
cblr-1728	128	1	27,000	MONEY
cblr-1728	128	2	10%	PERCENT
cblr-1728	128	3	bracket27	GPE
cblr-1728	128	4	¥30,000 yen	MONEY
cblr-1728	128	5	28,000	MONEY
cblr-1728	128	6	30,000	MONEY
cblr-1728	128	7	2000	MONEY
cblr-1728	128	8	1	CARDINAL
cblr-1728	128	9	28,000	MONEY
cblr-1728	128	10	2800	MONEY
cblr-1728	128	11	2	CARDINAL
cblr-1728	128	12	25,200	MONEY
cblr-1728	128	13	2015	DATE
cblr-1728	128	14	five	CARDINAL
cblr-1728	128	15	26	CARDINAL
cblr-1728	128	16	kpmg tax corp.	ORG
cblr-1728	128	17	japan	GPE
cblr-1728	128	18	2016	DATE
cblr-1728	128	19	78	DATE
cblr-1728	128	20	2016	DATE
cblr-1728	129	1	27	CARDINAL
cblr-1728	129	2	japan	GPE
cblr-1728	129	3	22	CARDINAL
cblr-1728	129	4	28	CARDINAL
cblr-1728	130	1	7	CARDINAL
cblr-1728	130	2	29	CARDINAL
cblr-1728	130	3	2000	MONEY
cblr-1728	131	1	28,000	MONEY
cblr-1728	131	2	10%	PERCENT
cblr-1728	132	1	2800	MONEY
cblr-1728	133	1	2800	MONEY
cblr-1728	133	2	that year	DATE
cblr-1728	134	1	ministry of internal affairs & commc’ns	ORG
cblr-1728	135	1	30	CARDINAL
cblr-1728	136	1	7	CARDINAL
cblr-1728	136	2	29	CARDINAL
cblr-1728	136	3	two	CARDINAL
cblr-1728	136	4	2000	MONEY
cblr-1728	136	5	10%	PERCENT
cblr-1728	136	6	20%	PERCENT
cblr-1728	136	7	2000	MONEY
cblr-1728	137	1	100%	PERCENT
cblr-1728	137	2	10%	PERCENT
cblr-1728	138	1	kanzawa	PERSON
cblr-1728	138	2	1110	CARDINAL
cblr-1728	139	1	2017	CARDINAL
cblr-1728	139	2	forms.31	ORG
cblr-1728	139	3	2016	DATE
cblr-1728	139	4	over ¥284 billion	MONEY
cblr-1728	140	1	$2.6 billion	MONEY
cblr-1728	141	1	33	CARDINAL
cblr-1728	141	2	31	CARDINAL
cblr-1728	141	3	200	CARDINAL
cblr-1728	141	4	japan	GPE
cblr-1728	141	5	one	CARDINAL
cblr-1728	142	1	t. r. reid	PERSON
cblr-1728	142	2	japan	GPE
cblr-1728	142	3	japan	GPE
cblr-1728	142	4	early march	DATE
cblr-1728	147	1	about 80%	PERCENT
cblr-1728	147	2	japanese	NORP
cblr-1728	148	1	t. r. reid	PERSON
cblr-1728	148	2	220	CARDINAL
cblr-1728	148	3	2017	CARDINAL
cblr-1728	149	1	32	CARDINAL
cblr-1728	149	2	¥284 billion	MONEY
cblr-1728	149	3	2016	DATE
cblr-1728	149	4	japan	GPE
cblr-1728	149	5	july 4, 2017	DATE
cblr-1728	151	1	33	CARDINAL
cblr-1728	153	1	167	CARDINAL
cblr-1728	153	2	2016	CARDINAL
cblr-1728	154	1	34	CARDINAL
cblr-1728	154	2	first	ORDINAL
cblr-1728	156	1	119	CARDINAL
cblr-1728	156	2	abira-chō	DATE
cblr-1728	156	3	japan	GPE
cblr-1728	157	1	kanzawa	PERSON
cblr-1728	158	1	u.s.	GPE
cblr-1728	158	2	1111	CARDINAL
cblr-1728	158	3	miyazaki	GPE
cblr-1728	158	4	¥4.2 billion	MONEY
cblr-1728	159	1	$38 million	MONEY
cblr-1728	159	2	2016	DATE
cblr-1728	159	3	over 90%	PERCENT
cblr-1728	159	4	miyakonojō.35	DATE
cblr-1728	159	5	1788	DATE
cblr-1728	159	6	country.36	GPE
cblr-1728	159	7	one	CARDINAL
cblr-1728	160	1	twenty percent	PERCENT
cblr-1728	161	1	one-third	CARDINAL
cblr-1728	161	2	35	CARDINAL
cblr-1728	161	3	japan	GPE
cblr-1728	161	4	tokyo	GPE
cblr-1728	161	5	bloomberg	ORG
cblr-1728	161	6	jan. 9,	DATE
cblr-1728	161	7	2017	DATE
cblr-1728	161	8	4:00 pm	TIME
cblr-1728	161	9	https://www.bloomberg.com/news/articles/2017-01-09/japan-s-rural-townsare-luring-tax-from-tokyo-with-beef-and-beer	ORG
cblr-1728	162	1	perma.cc/j6bj-pcnx	NORP
cblr-1728	162	2	2015	CARDINAL
cblr-1728	162	3	ninety percent	PERCENT
cblr-1728	163	1	36	CARDINAL
cblr-1728	163	2	the year 2016	DATE
cblr-1728	163	3	taishō wa nihon ni kifubunka	PERSON
cblr-1728	164	1	the year 2016	DATE
cblr-1728	164	2	japan	GPE
cblr-1728	165	1	publ’n, inc.	ORG
cblr-1728	165	2	dec. 7, 2015	DATE
cblr-1728	168	1	37	CARDINAL
cblr-1728	168	2	japan	GPE
cblr-1728	168	3	oct. 20, 2014	DATE
cblr-1728	170	1	38	CARDINAL
cblr-1728	170	2	jonathan soble	PERSON
cblr-1728	170	3	japan	GPE
cblr-1728	170	4	n.y.	GPE
cblr-1728	170	5	may 30, 2015	DATE
cblr-1728	172	1	kanzawa	PERSON
cblr-1728	172	2	1112	CARDINAL
cblr-1728	172	3	columbia business law review	ORG
cblr-1728	172	4	2017	CARDINAL
cblr-1728	172	5	2015.39	CARDINAL
cblr-1728	173	1	amazon	ORG
cblr-1728	176	1	20,000	MONEY
cblr-1728	177	1	181	MONEY
cblr-1728	177	2	chiba prefecture	GPE
cblr-1728	177	3	two	CARDINAL
cblr-1728	177	4	39	CARDINAL
cblr-1728	177	5	japan	GPE
cblr-1728	177	6	feb. 5	DATE
cblr-1728	177	7	2016	DATE
cblr-1728	177	8	http://www.japantimes.co.jp/news/2016/02/05/national/hokkaido-cityrepays-hometown-tax-donors-crab-seafood-sees-donations-soar/	ORG
cblr-1728	179	1	40	CARDINAL
cblr-1728	179	2	35	CARDINAL
cblr-1728	179	3	shuichi nomiyama	PERSON
cblr-1728	180	1	41	CARDINAL
cblr-1728	180	2	̄zei	GPE
cblr-1728	181	1	2014	DATE
cblr-1728	181	2	2016	DATE
cblr-1728	182	1	42	CARDINAL
cblr-1728	182	2	41	CARDINAL
cblr-1728	183	1	kanzawa	PERSON
cblr-1728	184	1	u.s.	GPE
cblr-1728	184	2	1113	DATE
cblr-1728	185	1	43	CARDINAL
cblr-1728	185	2	30,000	MONEY
cblr-1728	186	1	273	MONEY
cblr-1728	186	2	nagano prefecture	GPE
cblr-1728	186	3	one-day	DATE
cblr-1728	186	4	kōmi	GPE
cblr-1728	186	5	one night	TIME
cblr-1728	186	6	inn	GPE
cblr-1728	186	7	two	CARDINAL
cblr-1728	187	1	44	DATE
cblr-1728	187	2	80,000	MONEY
cblr-1728	188	1	727	MONEY
cblr-1728	188	2	kasai	PERSON
cblr-1728	188	3	hyōgo prefecture	GPE
cblr-1728	188	4	kasai	PERSON
cblr-1728	188	5	three	CARDINAL
cblr-1728	188	6	the year	DATE
cblr-1728	188	7	200,000	MONEY
cblr-1728	189	1	1818	DATE
cblr-1728	189	2	yanagawa	ORG
cblr-1728	189	3	fukuoka prefecture	GPE
cblr-1728	190	1	46	CARDINAL
cblr-1728	190	2	gifu prefecture	GPE
cblr-1728	190	3	72-centimeter-long	QUANTITY
cblr-1728	190	4	2017	CARDINAL
cblr-1728	190	5	5,000,000	MONEY
cblr-1728	191	1	45,454	MONEY
cblr-1728	191	2	3,000,000	MONEY
cblr-1728	192	1	27,272	MONEY
cblr-1728	192	2	swordsmith.47	ORG
cblr-1728	192	3	43 iki ise ebi	QUANTITY
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cblr-1728	194	1	44	CARDINAL
cblr-1728	194	2	sukī-pakku	ORG
cblr-1728	194	3	otona ippaku nishoku	PERSON
cblr-1728	195	1	inn tachibanaya	GPE
cblr-1728	195	2	one night	TIME
cblr-1728	195	3	two	CARDINAL
cblr-1728	195	4	one-day	DATE
cblr-1728	195	5	/20303/150261	ORG
cblr-1728	197	1	45	CARDINAL
cblr-1728	197	2	sōji anshin daikō sābisu	PERSON
cblr-1728	197	3	nen sankai kōsu	ORG
cblr-1728	198	1	three	CARDINAL
cblr-1728	198	2	/28220/332337	PERSON
cblr-1728	200	1	46	CARDINAL
cblr-1728	200	2	nōzei de tēburu	ORG
cblr-1728	200	3	ga	ORG
cblr-1728	200	4	moraeru ninki jichitai	PERSON
cblr-1728	200	5	kangen-ritsu	ORG
cblr-1728	200	6	nov. 16	DATE
cblr-1728	200	7	2017	DATE
cblr-1728	202	1	47	CARDINAL
cblr-1728	202	2	asahi shimbun	ORG
cblr-1728	202	3	oct. 5	DATE
cblr-1728	202	4	2016	DATE
cblr-1728	202	5	4:25 pm	TIME
cblr-1728	204	1	kanzawa	PERSON
cblr-1728	204	2	1114	CARDINAL
cblr-1728	204	3	columbia business law review	ORG
cblr-1728	205	1	2017	CARDINAL
cblr-1728	206	1	need.48	ORG
cblr-1728	206	2	twenty-four hours	TIME
cblr-1728	206	3	april 16,	DATE
cblr-1728	206	4	2016	DATE
cblr-1728	206	5	midnight	TIME
cblr-1728	206	6	april 17, 2016	DATE
cblr-1728	207	1	two days	DATE
cblr-1728	207	2	satofuru	ORG
cblr-1728	207	3	¥2.8 million	MONEY
cblr-1728	208	1	25,454	MONEY
cblr-1728	208	2	kikuchi	GPE
cblr-1728	208	3	kumamoto prefecture.49	GPE
cblr-1728	208	4	the four days	DATE
cblr-1728	208	5	5477	CARDINAL
cblr-1728	208	6	over ¥81 million	MONEY
cblr-1728	209	1	736,363	MONEY
cblr-1728	209	2	the end of the year	DATE
cblr-1728	209	3	kumamoto prefecture	GPE
cblr-1728	209	4	eighty-six	CARDINAL
cblr-1728	209	5	2015	DATE
cblr-1728	209	6	sixth	ORDINAL
cblr-1728	209	7	2016.51	CARDINAL
cblr-1728	209	8	48	CARDINAL
cblr-1728	209	9	japan	GPE
cblr-1728	209	10	apr. 21	DATE
cblr-1728	209	11	2016	DATE
cblr-1728	211	1	49	CARDINAL
cblr-1728	213	1	50	CARDINAL
cblr-1728	213	2	48	CARDINAL
cblr-1728	213	3	51	CARDINAL
cblr-1728	213	4	jishuku keizoku	PERSON
cblr-1728	213	5	de wareru jichitai	PERSON
cblr-1728	213	6	nikkei shimbun	ORG
cblr-1728	213	7	july 4, 2017	DATE
cblr-1728	213	8	kanzawa	PERSON
cblr-1728	214	1	u.s.	GPE
cblr-1728	214	2	1115	CARDINAL
cblr-1728	215	1	52	CARDINAL
cblr-1728	215	2	kumamoto prefecture	GPE
cblr-1728	215	3	kumamoto castle.54	GPE
cblr-1728	216	1	japan	GPE
cblr-1728	216	2	march 2011	DATE
cblr-1728	216	3	fukushima	GPE
cblr-1728	216	4	donations.56	GPE
cblr-1728	216	5	japan	GPE
cblr-1728	218	1	52	CARDINAL
cblr-1728	218	2	supra	PERSON
cblr-1728	218	3	33	CARDINAL
cblr-1728	218	4	140–41	DATE
cblr-1728	219	1	53	CARDINAL
cblr-1728	219	2	51	CARDINAL
cblr-1728	220	1	55	CARDINAL
cblr-1728	220	2	supra	PERSON
cblr-1728	220	3	33	CARDINAL
cblr-1728	220	4	141	DATE
cblr-1728	220	5	under five minutes	TIME
cblr-1728	221	1	56	CARDINAL
cblr-1728	221	2	anthony rausch	PERSON
cblr-1728	221	3	japan	GPE
cblr-1728	221	4	j. contemp	PERSON
cblr-1728	222	1	japanese	NORP
cblr-1728	222	2	apr. 2017	DATE
cblr-1728	223	1	between 2010 and 2011	DATE
cblr-1728	223	2	kanzawa	PRODUCT
cblr-1728	223	3	1116	CARDINAL
cblr-1728	223	4	columbia business law review	ORG
cblr-1728	223	5	2017	CARDINAL
cblr-1728	223	6	twelve	CARDINAL
cblr-1728	223	7	seven	CARDINAL
cblr-1728	223	8	four	CARDINAL
cblr-1728	223	9	one	CARDINAL
cblr-1728	223	10	150	CARDINAL
cblr-1728	223	11	niigata prefecture	GPE
cblr-1728	223	12	2016.57	CARDINAL
cblr-1728	223	13	2008	DATE
cblr-1728	223	14	30,000	CARDINAL
cblr-1728	223	15	fiscal year 2009	DATE
cblr-1728	223	16	¥7.3 billion	MONEY
cblr-1728	224	1	$66.3 million	MONEY
cblr-1728	224	2	7,260,000	CARDINAL
cblr-1728	224	3	fiscal year 2015	DATE
cblr-1728	224	4	¥165 billion	MONEY
cblr-1728	225	1	$1.5 billion	MONEY
cblr-1728	226	1	59	CARDINAL
cblr-1728	226	2	fiscal year	DATE
cblr-1728	226	3	2016	DATE
cblr-1728	226	4	¥284.4 billion	MONEY
cblr-1728	227	1	2.6	MONEY
cblr-1728	227	2	four	CARDINAL
cblr-1728	227	3	sixteen	CARDINAL
cblr-1728	227	4	ten	CARDINAL
cblr-1728	227	5	fukushima	GPE
cblr-1728	227	6	2011	DATE
cblr-1728	227	7	eight	CARDINAL
cblr-1728	227	8	2010	DATE
cblr-1728	227	9	seven	CARDINAL
cblr-1728	228	1	57	CARDINAL
cblr-1728	228	2	anthony rausch	PERSON
cblr-1728	228	3	japanese	NORP
cblr-1728	228	4	asia-pacific j.	LOC
cblr-1728	228	5	june 2017	DATE
cblr-1728	228	6	7	DATE
cblr-1728	229	1	58	CARDINAL
cblr-1728	229	2	four	CARDINAL
cblr-1728	229	3	japan	GPE
cblr-1728	229	4	yamaguchi prefecture	GPE
cblr-1728	229	5	shizuoka prefecture	GPE
cblr-1728	229	6	kanagawa prefecture	GPE
cblr-1728	229	7	osaka prefecture	GPE
cblr-1728	230	1	daily	DATE
cblr-1728	230	2	2015	DATE
cblr-1728	230	3	2009	DATE
cblr-1728	230	4	supra	PERSON
cblr-1728	230	5	33	CARDINAL
cblr-1728	230	6	11	CARDINAL
cblr-1728	230	7	2015	CARDINAL
cblr-1728	231	1	60	CARDINAL
cblr-1728	231	2	¥284 billion	MONEY
cblr-1728	231	3	2016	DATE
cblr-1728	231	4	32	CARDINAL
cblr-1728	232	1	kanzawa	PERSON
cblr-1728	233	1	u.s.	GPE
cblr-1728	233	2	1117 ¥2000	MONEY
cblr-1728	233	3	ten to twenty percent	PERCENT
cblr-1728	233	4	2015	DATE
cblr-1728	234	1	between 2014 and 2015	DATE
cblr-1728	234	2	nagasaki prefecture	GPE
cblr-1728	234	3	36,000	CARDINAL
cblr-1728	234	4	one year	DATE
cblr-1728	234	5	half	CARDINAL
cblr-1728	234	6	the 1950s	DATE
cblr-1728	235	1	65	CARDINAL
cblr-1728	235	2	¥1.46 billion	MONEY
cblr-1728	236	1	$13.2 million	MONEY
cblr-1728	236	2	fiscal year	DATE
cblr-1728	236	3	2014	DATE
cblr-1728	236	4	seven percent	PERCENT
cblr-1728	236	5	annual	DATE
cblr-1728	237	1	monthly	DATE
cblr-1728	237	2	61	CARDINAL
cblr-1728	237	3	20%	PERCENT
cblr-1728	237	4	2000	MONEY
cblr-1728	238	1	38	CARDINAL
cblr-1728	239	1	62	CARDINAL
cblr-1728	239	2	supra	PERSON
cblr-1728	239	3	33	CARDINAL
cblr-1728	239	4	11	CARDINAL
cblr-1728	240	1	63	CARDINAL
cblr-1728	240	2	38	CARDINAL
cblr-1728	241	1	64	CARDINAL
cblr-1728	244	1	d. kanzawa	PERSON
cblr-1728	244	2	1118	CARDINAL
cblr-1728	244	3	columbia business law review	ORG
cblr-1728	245	1	2017 only ¥10,000	MONEY
cblr-1728	246	1	91	MONEY
cblr-1728	246	2	delivery.68	PRODUCT
cblr-1728	247	1	thirty percent	PERCENT
cblr-1728	251	1	1	CARDINAL
cblr-1728	252	1	68	CARDINAL
cblr-1728	255	1	2015	DATE
cblr-1728	255	2	gifu prefecture	GPE
cblr-1728	255	3	kanzawa	PRODUCT
cblr-1728	256	1	u.s.	GPE
cblr-1728	256	2	1119	DATE
cblr-1728	257	1	71	CARDINAL
cblr-1728	258	1	miyazaki prefecture	GPE
cblr-1728	258	2	five	CARDINAL
cblr-1728	259	1	73	CARDINAL
cblr-1728	259	2	ōsaki	GPE
cblr-1728	259	3	kagoshima prefecture	GPE
cblr-1728	259	4	ōsaki	GPE
cblr-1728	259	5	fifty percent	PERCENT
cblr-1728	259	6	annual	DATE
cblr-1728	259	7	the days	DATE
cblr-1728	259	8	july.74	GPE
cblr-1728	259	9	ōsaki	GPE
cblr-1728	259	10	winter	DATE
cblr-1728	259	11	first	ORDINAL
cblr-1728	259	12	twenty	CARDINAL
cblr-1728	261	1	japan	GPE
cblr-1728	261	2	aug. 24	DATE
cblr-1728	261	3	2016	DATE
cblr-1728	263	1	71	CARDINAL
cblr-1728	264	1	the satofuru online portal	ORG
cblr-1728	264	2	95.7%	PERCENT
cblr-1728	266	1	20.3%	PERCENT
cblr-1728	267	1	supra	PERSON
cblr-1728	267	2	33	CARDINAL
cblr-1728	267	3	42	CARDINAL
cblr-1728	267	4	72	CARDINAL
cblr-1728	267	5	tokusanhin ni aratana kokyaku	PERSON
cblr-1728	268	1	nikkei shimbun	ORG
cblr-1728	268	2	dec. 10	DATE
cblr-1728	268	3	2016	DATE
cblr-1728	270	1	73	CARDINAL
cblr-1728	273	1	d. kanzawa	PERSON
cblr-1728	273	2	1120	CARDINAL
cblr-1728	273	3	columbia business law review	ORG
cblr-1728	274	1	2017	CARDINAL
cblr-1728	275	1	year-long	DATE
cblr-1728	276	1	76	CARDINAL
cblr-1728	276	2	april 2016	DATE
cblr-1728	276	3	aeon	ORG
cblr-1728	276	4	falling.78 anami’s	ORG
cblr-1728	278	1	11%	PERCENT
cblr-1728	279	1	80	CARDINAL
cblr-1728	279	2	first	ORDINAL
cblr-1728	281	1	76	CARDINAL
cblr-1728	281	2	supra	PERSON
cblr-1728	281	3	33	CARDINAL
cblr-1728	281	4	66	CARDINAL
cblr-1728	284	1	82.6%	PERCENT
cblr-1728	285	1	43	DATE
cblr-1728	287	1	d. kanzawa	PERSON
cblr-1728	288	1	u.s.	GPE
cblr-1728	288	2	1121	CARDINAL
cblr-1728	293	1	81	CARDINAL
cblr-1728	294	1	155	CARDINAL
cblr-1728	294	2	82	CARDINAL
cblr-1728	295	1	169	CARDINAL
cblr-1728	296	1	83	CARDINAL
cblr-1728	298	1	d. kanzawa	PERSON
cblr-1728	298	2	1122	CARDINAL
cblr-1728	298	3	columbia business law review	ORG
cblr-1728	299	1	2017	CARDINAL
cblr-1728	302	1	2016	CARDINAL
cblr-1728	302	2	70%	PERCENT
cblr-1728	303	1	anan	GPE
cblr-1728	303	2	nagano prefecture	GPE
cblr-1728	304	1	85	CARDINAL
cblr-1728	304	2	japan	GPE
cblr-1728	304	3	japan	GPE
cblr-1728	304	4	jan. 13	DATE
cblr-1728	304	5	2017	DATE
cblr-1728	306	1	86	CARDINAL
cblr-1728	306	2	kōka-dai daga	PERSON
cblr-1728	306	3	jakuniku kyoushoku	PERSON
cblr-1728	307	1	mainichi shimbun	ORG
cblr-1728	307	2	sept. 7	DATE
cblr-1728	307	3	2016	DATE
cblr-1728	309	1	87	CARDINAL
cblr-1728	309	2	japan	GPE
cblr-1728	309	3	10	CARDINAL
cblr-1728	310	1	kanzawa	PERSON
cblr-1728	311	1	u.s.	GPE
cblr-1728	311	2	1123	CARDINAL
cblr-1728	313	1	noriharu yoshihara	PERSON
cblr-1728	315	1	88	CARDINAL
cblr-1728	315	2	more than one million	CARDINAL
cblr-1728	315	3	the 2013 fiscal year	DATE
cblr-1728	315	4	18%	PERCENT
cblr-1728	315	5	five years earlier	DATE
cblr-1728	316	1	89	CARDINAL
cblr-1728	317	1	3.3%	PERCENT
cblr-1728	317	2	five years	DATE
cblr-1728	317	3	approximately 7800	CARDINAL
cblr-1728	317	4	8092	CARDINAL
cblr-1728	317	5	town.90	ORG
cblr-1728	318	1	3	CARDINAL
cblr-1728	318	2	japanese	NORP
cblr-1728	318	3	the united states	GPE
cblr-1728	318	4	u.s.	GPE
cblr-1728	319	1	88	CARDINAL
cblr-1728	319	2	japan	GPE
cblr-1728	319	3	japan	GPE
cblr-1728	319	4	aug. 15, 2014	DATE
cblr-1728	321	1	89	CARDINAL
cblr-1728	325	1	kanzawa	PERSON
cblr-1728	325	2	1124	CARDINAL
cblr-1728	325	3	columbia business law review	ORG
cblr-1728	326	1	2017	CARDINAL
cblr-1728	327	1	91	CARDINAL
cblr-1728	327	2	american	NORP
cblr-1728	327	3	ten percent	PERCENT
cblr-1728	327	4	satisfaction.92	ORG
cblr-1728	327	5	david schizer	PERSON
cblr-1728	327	6	donate.93	GPE
cblr-1728	327	7	american	NORP
cblr-1728	328	1	american	NORP
cblr-1728	328	2	4	CARDINAL
cblr-1728	329	1	91	CARDINAL
cblr-1728	329	2	yair listokin &	ORG
cblr-1728	329	3	david m. schizer	PERSON
cblr-1728	329	4	66	CARDINAL
cblr-1728	329	5	179	CARDINAL
cblr-1728	329	6	184	CARDINAL
cblr-1728	329	7	2013	DATE
cblr-1728	330	1	92	CARDINAL
cblr-1728	330	2	cait lamberton	PERSON
cblr-1728	330	3	spring 2011	DATE
cblr-1728	330	4	46	DATE
cblr-1728	332	1	93	CARDINAL
cblr-1728	333	1	supra	PERSON
cblr-1728	333	2	91	CARDINAL
cblr-1728	333	3	189–90	CARDINAL
cblr-1728	334	1	94	CARDINAL
cblr-1728	335	1	david m. schizer	PERSON
cblr-1728	335	2	62	CARDINAL
cblr-1728	335	3	221	CARDINAL
cblr-1728	335	4	231	CARDINAL
cblr-1728	335	5	2009	DATE
cblr-1728	336	1	kanzawa	PERSON
cblr-1728	337	1	u.s.	GPE
cblr-1728	337	2	1125	CARDINAL
cblr-1728	338	1	95	CARDINAL
cblr-1728	339	1	96	CARDINAL
cblr-1728	339	2	niigata prefecture	GPE
cblr-1728	339	3	american	NORP
cblr-1728	339	4	american	NORP
cblr-1728	340	1	100	CARDINAL
cblr-1728	340	2	americans	NORP
cblr-1728	340	3	95	CARDINAL
cblr-1728	340	4	41	CARDINAL
cblr-1728	341	1	96	CARDINAL
cblr-1728	342	1	63	CARDINAL
cblr-1728	342	2	2017	CARDINAL
cblr-1728	343	1	98	CARDINAL
cblr-1728	343	2	37	CARDINAL
cblr-1728	344	1	99	CARDINAL
cblr-1728	345	1	92	CARDINAL
cblr-1728	345	2	2	CARDINAL
cblr-1728	346	1	101	CARDINAL
cblr-1728	347	1	d. kanzawa	PERSON
cblr-1728	347	2	1126	CARDINAL
cblr-1728	347	3	columbia business law review	ORG
cblr-1728	348	1	2017 5	DATE
cblr-1728	352	1	james alm	PERSON
cblr-1728	352	2	betty jackson	PERSON
cblr-1728	352	3	michael mckee	PERSON
cblr-1728	352	4	1993	DATE
cblr-1728	358	1	102	CARDINAL
cblr-1728	358	2	supra	PERSON
cblr-1728	358	3	91	CARDINAL
cblr-1728	358	4	183–84	DATE
cblr-1728	359	1	103	CARDINAL
cblr-1728	359	2	james alm	PERSON
cblr-1728	359	3	betty r. jackson & michael mckee	PERSON
cblr-1728	359	4	22	CARDINAL
cblr-1728	359	5	j. econ	PERSON
cblr-1728	359	6	behav. & org.	ORG
cblr-1728	359	7	285	CARDINAL
cblr-1728	359	8	301–02	DATE
cblr-1728	359	9	1993	DATE
cblr-1728	360	1	104	CARDINAL
cblr-1728	360	2	supra	PERSON
cblr-1728	360	3	91	CARDINAL
cblr-1728	360	4	tara larson	PERSON
cblr-1728	360	5	95	CARDINAL
cblr-1728	360	6	j. pub	ORG
cblr-1728	362	1	1190	CARDINAL
cblr-1728	362	2	2011	DATE
cblr-1728	363	1	105	CARDINAL
cblr-1728	363	2	supra	PERSON
cblr-1728	363	3	33	CARDINAL
cblr-1728	364	1	kanzawa	PERSON
cblr-1728	365	1	u.s.	GPE
cblr-1728	365	2	1127	CARDINAL
cblr-1728	366	1	7046	DATE
cblr-1728	366	2	japan	GPE
cblr-1728	366	3	up to twenty percent	PERCENT
cblr-1728	367	1	twenty percent	PERCENT
cblr-1728	369	1	”108	ORG
cblr-1728	369	2	106	CARDINAL
cblr-1728	372	1	107	CARDINAL
cblr-1728	372	2	supra	PERSON
cblr-1728	372	3	91	CARDINAL
cblr-1728	372	4	212–15	DATE
cblr-1728	372	5	second	ORDINAL
cblr-1728	373	1	108 rausch	PERSON
cblr-1728	373	2	supra	PERSON
cblr-1728	373	3	56	CARDINAL
cblr-1728	373	4	tokyo	GPE
cblr-1728	373	5	jan. 26, 2015	DATE
cblr-1728	375	1	109	CARDINAL
cblr-1728	375	2	supra	PERSON
cblr-1728	375	3	91	CARDINAL
cblr-1728	375	4	183–86	CARDINAL
cblr-1728	375	5	three	CARDINAL
cblr-1728	376	1	kanzawa	PERSON
cblr-1728	376	2	1128	CARDINAL
cblr-1728	377	1	2017	CARDINAL
cblr-1728	379	1	6	CARDINAL
cblr-1728	381	1	110	CARDINAL
cblr-1728	381	2	japan	GPE
cblr-1728	383	1	110	CARDINAL
cblr-1728	384	1	april 2016	DATE
cblr-1728	385	1	111 18.8%	PERCENT
cblr-1728	386	1	supra	PERSON
cblr-1728	386	2	33	CARDINAL
cblr-1728	386	3	41	CARDINAL
cblr-1728	387	1	kanzawa	PERSON
cblr-1728	388	1	u.s.	GPE
cblr-1728	388	2	1129 1	DATE
cblr-1728	388	3	i. non-	PERSON
cblr-1728	388	4	japan	GPE
cblr-1728	389	1	japan	GPE
cblr-1728	390	1	first	ORDINAL
cblr-1728	397	1	112	CARDINAL
cblr-1728	397	2	odawara city	GPE
cblr-1728	398	1	perma.cc/46tc-2nke	PERSON
cblr-1728	398	2	odawara city	GPE
cblr-1728	398	3	one	CARDINAL
cblr-1728	398	4	nine	CARDINAL
cblr-1728	398	5	¥130,000 to ¥250,000	MONEY
cblr-1728	399	1	2273	MONEY
cblr-1728	400	1	kanzawa	PERSON
cblr-1728	400	2	1130	CARDINAL
cblr-1728	401	1	2017	CARDINAL
cblr-1728	401	2	third	ORDINAL
cblr-1728	404	1	2015	DATE
cblr-1728	404	2	japanese	NORP
cblr-1728	405	1	1	CARDINAL
cblr-1728	405	2	2	CARDINAL
cblr-1728	405	3	japanese	NORP
cblr-1728	406	1	june 2016	DATE
cblr-1728	406	2	seven	CARDINAL
cblr-1728	406	3	thirty-three 113	CARDINAL
cblr-1728	406	4	72	CARDINAL
cblr-1728	406	5	114	CARDINAL
cblr-1728	406	6	taiō ni	PERSON
cblr-1728	407	1	ministry of internal affairs & commc’ns	ORG
cblr-1728	407	2	http://www.soumu.go.jp/main_content/	PERSON
cblr-1728	408	1	115	CARDINAL
cblr-1728	408	2	kifugaku	GPE
cblr-1728	408	3	ga	ORG
cblr-1728	408	4	keihi ni	PERSON
cblr-1728	409	1	40%	PERCENT
cblr-1728	409	2	nikkei shimbun	ORG
cblr-1728	409	3	june 18, 2016	DATE
cblr-1728	411	1	kanzawa	PERSON
cblr-1728	412	1	u.s.	GPE
cblr-1728	412	2	1131	CARDINAL
cblr-1728	412	3	yahoo	ORG
cblr-1728	412	4	japan	GPE
cblr-1728	412	5	at least february 2017	DATE
cblr-1728	412	6	yahoo japan	ORG
cblr-1728	412	7	rakuten	ORG
cblr-1728	412	8	odawara city	GPE
cblr-1728	412	9	march 31,	DATE
cblr-1728	412	10	2017	DATE
cblr-1728	412	11	the ministry of internal affairs	ORG
cblr-1728	412	12	april 1, 2017	DATE
cblr-1728	412	13	1	CARDINAL
cblr-1728	412	14	thirty percent	PERCENT
cblr-1728	412	15	2	CARDINAL
cblr-1728	412	16	117	CARDINAL
cblr-1728	412	17	118 2017	CARDINAL
cblr-1728	412	18	nōzei de ipadair ya	ORG
cblr-1728	412	19	ga	ORG
cblr-1728	412	20	moraeru jichitai	PERSON
cblr-1728	412	21	kangen-ritsu	ORG
cblr-1728	413	1	http://minatoku-time.com/furusato-tax-recommend-goods/ipad-yaizuodawara-city/	GPE
cblr-1728	414	1	119	CARDINAL
cblr-1728	414	2	september 22, 2017	DATE
cblr-1728	415	1	february 2017	DATE
cblr-1728	416	1	0187	DATE
cblr-1728	416	2	4/32	CARDINAL
cblr-1728	416	3	odawara city	GPE
cblr-1728	416	4	kanagawa prefecture	GPE
cblr-1728	416	5	yahoo	ORG
cblr-1728	416	6	japan	GPE
cblr-1728	416	7	2017	CARDINAL
cblr-1728	416	8	10-month	DATE
cblr-1728	416	9	4	CARDINAL
cblr-1728	416	10	odawara city	GPE
cblr-1728	416	11	kanagawa prefecture	GPE
cblr-1728	416	12	rakuten marketplace	ORG
cblr-1728	416	13	2017	CARDINAL
cblr-1728	416	14	120	CARDINAL
cblr-1728	416	15	henreihin	PERSON
cblr-1728	416	16	nado ni tsuite	PERSON
cblr-1728	416	17	ministry of internal affairs & commc’ns	ORG
cblr-1728	416	18	apr. 1	DATE
cblr-1728	416	19	2017	DATE
cblr-1728	417	1	kaden mo jishuku yōsei	ORG
cblr-1728	417	2	jōgen	WORK_OF_ART
cblr-1728	417	3	3wari	PRODUCT
cblr-1728	417	4	kijun	ORG
cblr-1728	418	1	30%	PERCENT
cblr-1728	419	1	mar. 31	DATE
cblr-1728	419	2	2017	DATE
cblr-1728	419	3	kanzawa	PERSON
cblr-1728	419	4	1132	CARDINAL
cblr-1728	419	5	2017	CARDINAL
cblr-1728	420	1	two hundred	CARDINAL
cblr-1728	420	2	almost ninety percent	PERCENT
cblr-1728	420	3	yaizu	ORG
cblr-1728	420	4	shizuoka prefecture	GPE
cblr-1728	420	5	fifty percent	PERCENT
cblr-1728	420	6	thirty percent	PERCENT
cblr-1728	421	1	122	CARDINAL
cblr-1728	421	2	ina city	GPE
cblr-1728	421	3	nagano prefecture	GPE
cblr-1728	421	4	yamagata city	GPE
cblr-1728	421	5	yamagata prefecture	GPE
cblr-1728	421	6	september 22, 2017	DATE
cblr-1728	421	7	odawara city	GPE
cblr-1728	422	1	50s	DATE
cblr-1728	423	1	125 http://www.nikkei.com/article/dgxlasfs31h4w_r30c17a3ea4000/	QUANTITY
cblr-1728	425	1	121	CARDINAL
cblr-1728	425	2	¥284 billion	MONEY
cblr-1728	425	3	2016	DATE
cblr-1728	425	4	32	CARDINAL
cblr-1728	425	5	122	CARDINAL
cblr-1728	425	6	76%	PERCENT
cblr-1728	425	7	minaoshi	ORG
cblr-1728	425	8	kōgaku	GPE
cblr-1728	425	9	jishuku yōsei-uke	PERSON
cblr-1728	425	10	76%	PERCENT
cblr-1728	425	11	nikkei shimbun	ORG
cblr-1728	425	12	may 8, 2017	DATE
cblr-1728	427	1	123	CARDINAL
cblr-1728	427	2	kako	PERSON
cblr-1728	427	3	2844	CARDINAL
cblr-1728	427	4	16-nendo	PERCENT
cblr-1728	427	5	72%	PERCENT
cblr-1728	428	1	28.44 billion yen	MONEY
cblr-1728	428	2	72%	PERCENT
cblr-1728	428	3	2016	CARDINAL
cblr-1728	428	4	nikkei shimbun	ORG
cblr-1728	428	5	july 4, 2017	DATE
cblr-1728	431	1	124	CARDINAL
cblr-1728	431	2	119	CARDINAL
cblr-1728	431	3	125	CARDINAL
cblr-1728	431	4	henreihin wa kyōdo	ORG
cblr-1728	431	5	yori tsuyoshi	PERSON
cblr-1728	432	1	nikkei shimbun	ORG
cblr-1728	432	2	may 20, 2017	DATE
cblr-1728	433	1	kanzawa	PERSON
cblr-1728	434	1	u.s.	GPE
cblr-1728	434	2	1133	CARDINAL
cblr-1728	436	1	western japan	LOC
cblr-1728	437	1	inefficient	PERSON
cblr-1728	437	2	japan	GPE
cblr-1728	438	1	kamishihoro	ORG
cblr-1728	438	2	over ¥500,000	MONEY
cblr-1728	439	1	kamishihoro	ORG
cblr-1728	439	2	over ¥1,000,000	MONEY
cblr-1728	440	1	kamishihoro	ORG
cblr-1728	440	2	kamishihoro	PERSON
cblr-1728	442	1	kamishihoro	PERSON
cblr-1728	443	1	126	CARDINAL
cblr-1728	443	2	japan times	ORG
cblr-1728	443	3	sept. 19, 2014	DATE
cblr-1728	443	4	3	CARDINAL
cblr-1728	443	5	128	CARDINAL
cblr-1728	444	1	d. kanzawa	PERSON
cblr-1728	444	2	1134	CARDINAL
cblr-1728	445	1	2017	CARDINAL
cblr-1728	446	1	2017	CARDINAL
cblr-1728	446	2	thirty percent	PERCENT
cblr-1728	449	1	2017	CARDINAL
cblr-1728	453	1	2	CARDINAL
cblr-1728	454	1	130	CARDINAL
cblr-1728	456	1	kanzawa	PERSON
cblr-1728	457	1	u.s.	GPE
cblr-1728	457	2	1135	CARDINAL
cblr-1728	463	1	the united states	GPE
cblr-1728	465	1	132	CARDINAL
cblr-1728	465	2	131	CARDINAL
cblr-1728	465	3	eight	CARDINAL
cblr-1728	465	4	japan	GPE
cblr-1728	465	5	kyūshū/okinawa	FAC
cblr-1728	465	6	shikoku	NORP
cblr-1728	465	7	five	CARDINAL
cblr-1728	465	8	kinki	ORDINAL
cblr-1728	465	9	chūgoku	NORP
cblr-1728	466	1	one	CARDINAL
cblr-1728	466	2	u.s.	GPE
cblr-1728	467	1	kara sagasu	PERSON
cblr-1728	469	1	kara kensaku	PERSON
cblr-1728	470	1	9jl9-62ld	CARDINAL
cblr-1728	471	1	132	CARDINAL
cblr-1728	474	1	kanzawa	PERSON
cblr-1728	474	2	1136	CARDINAL
cblr-1728	475	1	2017	CARDINAL
cblr-1728	476	1	january 2017	DATE
cblr-1728	476	2	fukushima	GPE
cblr-1728	476	3	2011	DATE
cblr-1728	476	4	fukushima	GPE
cblr-1728	476	5	every day	DATE
cblr-1728	476	6	hirano	ORG
cblr-1728	476	7	2,500,000	MONEY
cblr-1728	477	1	22,727	MONEY
cblr-1728	477	2	nine	CARDINAL
cblr-1728	477	3	133	CARDINAL
cblr-1728	477	4	fukushima hirano-chō	PERSON
cblr-1728	477	5	nōzei de byōin	ORG
cblr-1728	477	6	shien inchō	PERSON
cblr-1728	478	1	hirano	ORG
cblr-1728	478	2	fukushima	GPE
cblr-1728	478	3	nikkei shimbun	ORG
cblr-1728	478	4	jan. 11	DATE
cblr-1728	478	5	2017	DATE
cblr-1728	479	1	134	CARDINAL
cblr-1728	479	2	kodomotachi ni chūsha de wa naku	PERSON
cblr-1728	479	3	1	CARDINAL
cblr-1728	480	1	135	CARDINAL
cblr-1728	480	2	hirano	ORG
cblr-1728	480	3	fukushima	GPE
cblr-1728	480	4	133	CARDINAL
cblr-1728	481	1	136	CARDINAL
cblr-1728	483	1	134	CARDINAL
cblr-1728	483	2	7.5%	PERCENT
cblr-1728	484	1	over 92%	PERCENT
cblr-1728	484	2	one	CARDINAL
cblr-1728	484	3	1,649	CARDINAL
cblr-1728	485	1	ni kansuru genkyō chōsa kekka	PERSON
cblr-1728	485	2	kanzawa	PERSON
cblr-1728	486	1	u.s.	GPE
cblr-1728	486	2	1137	CARDINAL
cblr-1728	489	1	one	CARDINAL
cblr-1728	490	1	indiana	GPE
cblr-1728	491	1	139	CARDINAL
cblr-1728	492	1	3	CARDINAL
cblr-1728	493	1	the internal affairs & commc’ns	ORG
cblr-1728	493	2	7	CARDINAL
cblr-1728	493	3	july 4, 2017	DATE
cblr-1728	494	1	8dfbdtju	PERSON
cblr-1728	495	1	139	CARDINAL
cblr-1728	495	2	indiana	GPE
cblr-1728	496	1	http://www.in.gov/itp/2341.htm	DATE
cblr-1728	497	1	indiana	GPE
cblr-1728	498	1	feb. 10	DATE
cblr-1728	498	2	2017	DATE
cblr-1728	498	3	the state board	ORG
cblr-1728	498	4	indiana	GPE
cblr-1728	499	1	kanzawa	PERSON
cblr-1728	499	2	1138	CARDINAL
cblr-1728	500	1	2017	CARDINAL
cblr-1728	501	1	70.5%	PERCENT
cblr-1728	501	2	2014	DATE
cblr-1728	501	3	tokyo	GPE
cblr-1728	501	4	osaka	GPE
cblr-1728	501	5	nagoya	GPE
cblr-1728	502	1	140	CARDINAL
cblr-1728	502	2	japan	GPE
cblr-1728	504	1	2000	MONEY
cblr-1728	505	1	18	MONEY
cblr-1728	508	1	the united states	GPE
cblr-1728	511	1	140	CARDINAL
cblr-1728	511	2	sandai	ORG
cblr-1728	511	3	toshiken	ORG
cblr-1728	511	4	kara 7-wari	PERSON
cblr-1728	511	5	14	CARDINAL
cblr-1728	511	6	nen sōgaku 2.4-bai ni	ORG
cblr-1728	512	1	70%	PERCENT
cblr-1728	512	2	three	CARDINAL
cblr-1728	512	3	2014	DATE
cblr-1728	512	4	2.4	CARDINAL
cblr-1728	512	5	nikkei shimbun	ORG
cblr-1728	512	6	apr. 9	DATE
cblr-1728	512	7	2016	DATE
cblr-1728	513	1	26	CARDINAL
cblr-1728	513	2	ni yoru kifu-kin	PERSON
cblr-1728	514	1	tekiyō jōkyō ni	PERSON
cblr-1728	514	2	2014	DATE
cblr-1728	514	3	ministry of internal affairs & commc’ns	ORG
cblr-1728	515	1	kanzawa	PERSON
cblr-1728	516	1	u.s.	GPE
cblr-1728	516	2	1139	CARDINAL
cblr-1728	520	1	jbc csr fund	ORG
cblr-1728	520	2	npo	ORG
cblr-1728	520	3	tokyo	GPE
cblr-1728	520	4	¥12 million	MONEY
cblr-1728	521	1	109,090	MONEY
cblr-1728	522	1	141	CARDINAL
cblr-1728	522	2	npo	ORG
cblr-1728	522	3	380 kilograms	QUANTITY
cblr-1728	522	4	223	CARDINAL
cblr-1728	524	1	4	CARDINAL
cblr-1728	524	2	141	CARDINAL
cblr-1728	524	3	shinya haraguchi	PERSON
cblr-1728	524	4	npo	ORG
cblr-1728	524	5	12 million yen	MONEY
cblr-1728	524	6	asahi shimbun	ORG
cblr-1728	524	7	jan. 8, 2017	DATE
cblr-1728	524	8	5:40 pm	TIME
cblr-1728	525	1	223	CARDINAL
cblr-1728	525	2	1.7 kilograms	QUANTITY
cblr-1728	526	1	142	CARDINAL
cblr-1728	527	1	d. kanzawa	PERSON
cblr-1728	527	2	1140	CARDINAL
cblr-1728	527	3	columbia business law review	ORG
cblr-1728	527	4	2017	CARDINAL
cblr-1728	528	1	ten percent	PERCENT
cblr-1728	528	2	annual	DATE
cblr-1728	528	3	the other ninety percent	PERCENT
cblr-1728	529	1	145 one	CARDINAL
cblr-1728	531	1	143	CARDINAL
cblr-1728	532	1	the united states	GPE
cblr-1728	532	2	some years	DATE
cblr-1728	532	3	the united states	GPE
cblr-1728	533	1	144	CARDINAL
cblr-1728	534	1	145	CARDINAL
cblr-1728	534	2	72	DATE
cblr-1728	535	1	kanzawa	PERSON
cblr-1728	536	1	u.s.	GPE
cblr-1728	536	2	1141 5	DATE
cblr-1728	536	3	zero	CARDINAL
cblr-1728	538	1	twenty percent	PERCENT
cblr-1728	539	1	tokyo	GPE
cblr-1728	540	1	nearly 900,000	CARDINAL
cblr-1728	540	2	¥1.65 billion	MONEY
cblr-1728	541	1	$14 million	MONEY
cblr-1728	541	2	2016	DATE
cblr-1728	542	1	146	CARDINAL
cblr-1728	542	2	five	CARDINAL
cblr-1728	542	3	1000	CARDINAL
cblr-1728	542	4	twenty percent	PERCENT
cblr-1728	542	5	wellbeing.148	NORP
cblr-1728	544	1	nagasaki	GPE
cblr-1728	544	2	550,000	CARDINAL
cblr-1728	544	3	¥89 million	MONEY
cblr-1728	545	1	809,090	MONEY
cblr-1728	545	2	146	CARDINAL
cblr-1728	545	3	35	CARDINAL
cblr-1728	546	1	147	CARDINAL
cblr-1728	547	1	setagaya city	GPE
cblr-1728	548	1	2017	CARDINAL
cblr-1728	549	1	kanzawa	PERSON
cblr-1728	549	2	1142	CARDINAL
cblr-1728	549	3	columbia business law review	ORG
cblr-1728	550	1	2017	CARDINAL
cblr-1728	550	2	2015.149	CARDINAL
cblr-1728	550	3	1801	DATE
cblr-1728	550	4	¥72 million	MONEY
cblr-1728	551	1	654,545	MONEY
cblr-1728	551	2	2692	CARDINAL
cblr-1728	551	3	nagasaki	GPE
cblr-1728	551	4	¥116 million	MONEY
cblr-1728	552	1	$1.05 million	MONEY
cblr-1728	552	2	¥45 million	MONEY
cblr-1728	553	1	409,090	MONEY
cblr-1728	554	1	150	CARDINAL
cblr-1728	554	2	one hundred percent	PERCENT
cblr-1728	554	3	twenty percent	PERCENT
cblr-1728	555	1	6	CARDINAL
cblr-1728	558	1	152	CARDINAL
cblr-1728	558	2	149	CARDINAL
cblr-1728	558	3	masato ishii	PERSON
cblr-1728	558	4	nippon	GPE
cblr-1728	558	5	july 15, 2016	DATE
cblr-1728	559	1	150	CARDINAL
cblr-1728	559	2	97	CARDINAL
cblr-1728	559	3	76	DATE
cblr-1728	560	1	152	CARDINAL
cblr-1728	560	2	andrew flowers	PERSON
cblr-1728	560	3	fivethirtyeight	PERSON
cblr-1728	560	4	apr. 9, 2015	DATE
cblr-1728	561	1	kanzawa	PERSON
cblr-1728	562	1	u.s.	GPE
cblr-1728	562	2	1143	CARDINAL
cblr-1728	562	3	7	CARDINAL
cblr-1728	562	4	two	CARDINAL
cblr-1728	566	1	3	MONEY
cblr-1728	566	2	the last thirty years	DATE
cblr-1728	567	1	153	CARDINAL
cblr-1728	567	2	furukawa	ORG
cblr-1728	567	3	4 institute for tokyo	ORG
cblr-1728	567	4	22	CARDINAL
cblr-1728	567	5	2014	DATE
cblr-1728	568	1	7faf-6qk3	DATE
cblr-1728	569	1	154	CARDINAL
cblr-1728	569	2	supra	PERSON
cblr-1728	569	3	91	CARDINAL
cblr-1728	569	4	201	CARDINAL
cblr-1728	570	1	155	CARDINAL
cblr-1728	571	1	201–02	DATE
cblr-1728	571	2	paul seabright	PERSON
cblr-1728	571	3	40 euro	CARDINAL
cblr-1728	573	1	rev	PERSON
cblr-1728	573	2	61	CARDINAL
cblr-1728	573	3	67–68	CARDINAL
cblr-1728	573	4	1996	DATE
cblr-1728	574	1	156	CARDINAL
cblr-1728	575	1	d.	NORP
cblr-1728	575	2	wallace oates	PERSON
cblr-1728	575	3	11–14	CARDINAL
cblr-1728	575	4	126–28	CARDINAL
cblr-1728	575	5	1972	DATE
cblr-1728	575	6	charles m. tiebout	PERSON
cblr-1728	575	7	64	CARDINAL
cblr-1728	575	8	j. pol.	PERSON
cblr-1728	575	9	econ	ORG
cblr-1728	576	1	416	CARDINAL
cblr-1728	576	2	418	CARDINAL
cblr-1728	577	1	kanzawa	PERSON
cblr-1728	577	2	1144	CARDINAL
cblr-1728	578	1	2017	CARDINAL
cblr-1728	579	1	the united states	GPE
cblr-1728	579	2	the united states	GPE
cblr-1728	580	1	u.s.	GPE
cblr-1728	581	1	2012	DATE
cblr-1728	581	2	kansas city	GPE
cblr-1728	581	3	missouri	GPE
cblr-1728	581	4	over $400,000	MONEY
cblr-1728	581	5	neighbor.ly.159 denver	GPE
cblr-1728	581	6	colorado	GPE
cblr-1728	581	7	philadelphia	GPE
cblr-1728	581	8	pennsylvania	GPE
cblr-1728	581	9	rhode island	GPE
cblr-1728	582	1	160	CARDINAL
cblr-1728	582	2	157	CARDINAL
cblr-1728	582	3	calvert et al.	PERSON
cblr-1728	582	4	4	CARDINAL
cblr-1728	582	5	supra	PERSON
cblr-1728	582	6	4	CARDINAL
cblr-1728	582	7	new york’s	GPE
cblr-1728	583	1	158	CARDINAL
cblr-1728	583	2	charles chieppo	PERSON
cblr-1728	583	3	sept. 6, 2012	DATE
cblr-1728	583	4	kansas	GPE
cblr-1728	585	1	159	CARDINAL
cblr-1728	585	2	three-year old	DATE
cblr-1728	587	1	jan. 7, 2015	DATE
cblr-1728	589	1	160	CARDINAL
cblr-1728	589	2	d. kanzawa	PERSON
cblr-1728	590	1	u.s.	GPE
cblr-1728	590	2	1145	CARDINAL
cblr-1728	590	3	two	CARDINAL
cblr-1728	590	4	u.s.	GPE
cblr-1728	591	1	first	ORDINAL
cblr-1728	591	2	u.s.	GPE
cblr-1728	591	3	japanese	NORP
cblr-1728	592	1	second	ORDINAL
cblr-1728	592	2	u.s.	GPE
cblr-1728	592	3	japanese	NORP
cblr-1728	592	4	three	CARDINAL
cblr-1728	593	1	u.s.	GPE
cblr-1728	593	2	the united states	GPE
cblr-1728	593	3	the united states	GPE
cblr-1728	593	4	u.s.	GPE
cblr-1728	594	1	u.s.	GPE
cblr-1728	594	2	161	CARDINAL
cblr-1728	594	3	stacy cowley	PERSON
cblr-1728	594	4	u.s.	GPE
cblr-1728	594	5	n.y.	GPE
cblr-1728	594	6	june 3, 2015	DATE
cblr-1728	594	7	https://www.nytimes.com/2015/06/04/business/smallbusiness/states-passcrowdfunding-laws-for-small-businesses.html	GPE
cblr-1728	596	1	162	CARDINAL
cblr-1728	599	1	163	CARDINAL
cblr-1728	600	1	daniel berkowitz	PERSON
cblr-1728	600	2	katharina pistor & jean-francois richard	ORG
cblr-1728	600	3	51	CARDINAL
cblr-1728	601	1	j. comp	PERSON
cblr-1728	602	1	l. 163	PERSON
cblr-1728	602	2	171	CARDINAL
cblr-1728	602	3	2003	DATE
cblr-1728	603	1	kanzawa	PERSON
cblr-1728	603	2	1146	CARDINAL
cblr-1728	604	1	2017	CARDINAL
cblr-1728	606	1	a. quid	PERSON
cblr-1728	606	2	u.s.	GPE
cblr-1728	606	3	1	CARDINAL
cblr-1728	607	1	the united states	GPE
cblr-1728	607	2	170	CARDINAL
cblr-1728	607	3	u.s.	GPE
cblr-1728	607	4	fifty percent	PERCENT
cblr-1728	607	5	250	MONEY
cblr-1728	607	6	164	CARDINAL
cblr-1728	608	1	2016	CARDINAL
cblr-1728	609	1	170	CARDINAL
cblr-1728	610	1	165	CARDINAL
cblr-1728	612	1	2016	CARDINAL
cblr-1728	613	1	166	CARDINAL
cblr-1728	613	2	thirty percent	PERCENT
cblr-1728	615	1	170(b)(i	CARDINAL
cblr-1728	615	2	2017	CARDINAL
cblr-1728	616	1	167	CARDINAL
cblr-1728	617	1	oct. 28	DATE
cblr-1728	617	2	2016	DATE
cblr-1728	618	1	y636-jg39	PRODUCT
cblr-1728	619	1	kanzawa	PERSON
cblr-1728	620	1	u.s.	GPE
cblr-1728	620	2	1147	CARDINAL
cblr-1728	621	1	united states	GPE
cblr-1728	621	2	170	CARDINAL
cblr-1728	621	3	not.174	ORG
cblr-1728	621	4	ottawa silica co.	ORG
cblr-1728	622	1	united states	GPE
cblr-1728	622	2	ottawa silica	FAC
cblr-1728	622	3	168	CARDINAL
cblr-1728	623	1	2016	CARDINAL
cblr-1728	624	1	169	CARDINAL
cblr-1728	624	2	b. casteel	PERSON
cblr-1728	624	3	ali cle	PERSON
cblr-1728	625	1	2014	DATE
cblr-1728	625	2	5	CARDINAL
cblr-1728	625	3	170	CARDINAL
cblr-1728	625	4	united states	GPE
cblr-1728	625	5	449	CARDINAL
cblr-1728	625	6	413	CARDINAL
cblr-1728	625	7	424	CARDINAL
cblr-1728	625	8	1971	DATE
cblr-1728	626	1	170	CARDINAL
cblr-1728	626	2	2016	CARDINAL
cblr-1728	627	1	171	CARDINAL
cblr-1728	627	2	449	CARDINAL
cblr-1728	627	3	423–24	DATE
cblr-1728	628	1	singer co.	ORG
cblr-1728	631	1	424	CARDINAL
cblr-1728	631	2	174	CARDINAL
cblr-1728	632	1	175	CARDINAL
cblr-1728	632	2	ottawa silica co.	ORG
cblr-1728	632	3	united states	GPE
cblr-1728	632	4	699	CARDINAL
cblr-1728	632	5	1124	DATE
cblr-1728	632	6	1131	DATE
cblr-1728	632	7	fed	ORG
cblr-1728	632	8	cir. 1983	ORG
cblr-1728	633	1	kanzawa	PERSON
cblr-1728	633	2	1148	CARDINAL
cblr-1728	634	1	2017	CARDINAL
cblr-1728	634	2	ottawa silica	FAC
cblr-1728	634	3	177	CARDINAL
cblr-1728	635	1	178	CARDINAL
cblr-1728	635	2	duval	GPE
cblr-1728	640	1	the united states	GPE
cblr-1728	641	1	1993	DATE
cblr-1728	641	2	congress	ORG
cblr-1728	641	3	6115	DATE
cblr-1728	642	1	section 6115	LAW
cblr-1728	642	2	over $75	MONEY
cblr-1728	642	3	176	CARDINAL
cblr-1728	642	4	1135	DATE
cblr-1728	643	1	177	CARDINAL
cblr-1728	645	1	1131	DATE
cblr-1728	646	1	179	CARDINAL
cblr-1728	647	1	1140	CARDINAL
cblr-1728	648	1	180	CARDINAL
cblr-1728	648	2	68	CARDINAL
cblr-1728	649	1	1375	CARDINAL
cblr-1728	649	2	1994	DATE
cblr-1728	650	1	181	CARDINAL
cblr-1728	650	2	169	CARDINAL
cblr-1728	650	3	6	CARDINAL
cblr-1728	650	4	182	CARDINAL
cblr-1728	651	1	2016	CARDINAL
cblr-1728	652	1	kanzawa	PERSON
cblr-1728	653	1	u.s.	GPE
cblr-1728	653	2	1149	CARDINAL
cblr-1728	653	3	100	MONEY
cblr-1728	653	4	40	MONEY
cblr-1728	653	5	60.185	MONEY
cblr-1728	653	6	60	MONEY
cblr-1728	653	7	75	MONEY
cblr-1728	653	8	100	MONEY
cblr-1728	653	9	75.186	MONEY
cblr-1728	653	10	two	CARDINAL
cblr-1728	654	1	10.50	MONEY
cblr-1728	654	2	52.50	MONEY
cblr-1728	654	3	10.50	MONEY
cblr-1728	654	4	105	MONEY
cblr-1728	654	5	two percent	PERCENT
cblr-1728	655	1	188	CARDINAL
cblr-1728	655	2	irs	ORG
cblr-1728	655	3	183 i.r.c	QUANTITY
cblr-1728	656	1	2016	CARDINAL
cblr-1728	657	1	184	CARDINAL
cblr-1728	658	1	oct. 31	DATE
cblr-1728	658	2	2016	DATE
cblr-1728	659	1	186	CARDINAL
cblr-1728	660	1	2014–61	TIME
cblr-1728	660	2	2014–47	CARDINAL
cblr-1728	661	1	860	CARDINAL
cblr-1728	661	2	867	CARDINAL
cblr-1728	661	3	2014	DATE
cblr-1728	662	1	188	CARDINAL
cblr-1728	662	2	185	CARDINAL
cblr-1728	663	1	kanzawa	PERSON
cblr-1728	663	2	1150	CARDINAL
cblr-1728	663	3	2017	CARDINAL
cblr-1728	664	1	189	CARDINAL
cblr-1728	664	2	irs	ORG
cblr-1728	665	1	u.s.	GPE
cblr-1728	666	1	japanese	NORP
cblr-1728	666	2	u.s.	GPE
cblr-1728	666	3	u.s.	GPE
cblr-1728	666	4	u.s.	GPE
cblr-1728	666	5	japan	GPE
cblr-1728	666	6	191	CARDINAL
cblr-1728	667	1	japanese	NORP
cblr-1728	667	2	u.s.	GPE
cblr-1728	667	3	u.s.	GPE
cblr-1728	667	4	189	CARDINAL
cblr-1728	667	5	190	CARDINAL
cblr-1728	667	6	joseph bankman	PERSON
cblr-1728	667	7	david n. shaviro & kirk j. stark	PERSON
cblr-1728	667	8	365	CARDINAL
cblr-1728	667	9	16th	ORDINAL
cblr-1728	667	10	2012	DATE
cblr-1728	668	1	191	CARDINAL
cblr-1728	668	2	2000	MONEY
cblr-1728	669	1	18	MONEY
cblr-1728	670	1	192	CARDINAL
cblr-1728	670	2	the united states	GPE
cblr-1728	671	1	193	CARDINAL
cblr-1728	671	2	supra	PERSON
cblr-1728	671	3	16	CARDINAL
cblr-1728	672	1	kanzawa	PERSON
cblr-1728	673	1	u.s.	GPE
cblr-1728	673	2	1151	CARDINAL
cblr-1728	673	3	japanese	NORP
cblr-1728	674	1	japanese	NORP
cblr-1728	674	2	japanese	NORP
cblr-1728	674	3	2000	MONEY
cblr-1728	674	4	1	CARDINAL
cblr-1728	675	1	one	CARDINAL
cblr-1728	675	2	u.s.	GPE
cblr-1728	676	1	the united states	GPE
cblr-1728	676	2	duval	GPE
cblr-1728	679	1	thirty	CARDINAL
cblr-1728	679	2	over thirty percent	PERCENT
cblr-1728	679	3	194	CARDINAL
cblr-1728	680	1	195	CARDINAL
cblr-1728	680	2	duval v. commissioner	ORG
cblr-1728	680	3	68	CARDINAL
cblr-1728	681	1	1375	DATE
cblr-1728	681	2	1379	CARDINAL
cblr-1728	681	3	1994	DATE
cblr-1728	682	1	196	CARDINAL
cblr-1728	682	2	japan	GPE
cblr-1728	683	1	197	CARDINAL
cblr-1728	683	2	march 2017	DATE
cblr-1728	683	3	japanese	NORP
cblr-1728	683	4	thirty percent	PERCENT
cblr-1728	684	1	supra section iii.b.1.a	PERSON
cblr-1728	684	2	198	CARDINAL
cblr-1728	685	1	kanzawa	PERSON
cblr-1728	685	2	1152	CARDINAL
cblr-1728	685	3	2017	CARDINAL
cblr-1728	685	4	less than thirty percent	PERCENT
cblr-1728	686	1	2	CARDINAL
cblr-1728	686	2	the united states	GPE
cblr-1728	690	1	6115	CARDINAL
cblr-1728	690	2	over $75	MONEY
cblr-1728	691	1	one	CARDINAL
cblr-1728	691	2	u.s.	GPE
cblr-1728	694	1	japan	GPE
cblr-1728	694	2	one	CARDINAL
cblr-1728	694	3	up to five	CARDINAL
cblr-1728	694	4	199	CARDINAL
cblr-1728	695	1	6115	DATE
cblr-1728	695	2	2016	DATE
cblr-1728	695	3	67	CARDINAL
cblr-1728	695	4	1997	DATE
cblr-1728	697	1	200	CARDINAL
cblr-1728	697	2	one	CARDINAL
cblr-1728	697	3	2015	DATE
cblr-1728	698	1	kanzawa	PERSON
cblr-1728	699	1	u.s.	GPE
cblr-1728	699	2	1153	CARDINAL
cblr-1728	699	3	japanese	NORP
cblr-1728	700	1	american	NORP
cblr-1728	701	1	3	CARDINAL
cblr-1728	701	2	the united states	GPE
cblr-1728	701	3	japan	GPE
cblr-1728	702	1	japanese	NORP
cblr-1728	703	1	american	NORP
cblr-1728	704	1	american	NORP
cblr-1728	704	2	twenty percent	PERCENT
cblr-1728	704	3	nōzeigaku 1.6-bai	PERSON
cblr-1728	704	4	16	CARDINAL
cblr-1728	704	5	ga	ORG
cblr-1728	704	6	mitōshi	ORG
cblr-1728	705	1	2016	CARDINAL
cblr-1728	705	2	1.6	CARDINAL
cblr-1728	705	3	nikkei shimbun	ORG
cblr-1728	705	4	nov. 18	DATE
cblr-1728	705	5	2016	DATE
cblr-1728	706	1	201	CARDINAL
cblr-1728	706	2	american	NORP
cblr-1728	706	3	ten percent	PERCENT
cblr-1728	707	1	lamberton	PERSON
cblr-1728	707	2	92	CARDINAL
cblr-1728	708	1	202	CARDINAL
cblr-1728	708	2	91	CARDINAL
cblr-1728	709	1	kanzawa	PERSON
cblr-1728	709	2	1154	CARDINAL
cblr-1728	709	3	columbia business law review	ORG
cblr-1728	710	1	2017	CARDINAL
cblr-1728	710	2	american	NORP
cblr-1728	711	1	4.	CARDINAL
cblr-1728	711	2	american	NORP
cblr-1728	711	3	u.s.	GPE
cblr-1728	712	1	the united states	GPE
cblr-1728	714	1	2017	DATE
cblr-1728	714	2	the american civil liberties union	ORG
cblr-1728	714	3	seven	CARDINAL
cblr-1728	714	4	prior-year	DATE
cblr-1728	714	5	over one	CARDINAL
cblr-1728	715	1	japanese	NORP
cblr-1728	715	2	u.s.	GPE
cblr-1728	715	3	okinawa	GPE
cblr-1728	715	4	nago city	GPE
cblr-1728	715	5	u.s.	GPE
cblr-1728	715	6	susumu inamine	PERSON
cblr-1728	715	7	american	NORP
cblr-1728	715	8	nago city	GPE
cblr-1728	715	9	nago city’s	GPE
cblr-1728	715	10	203	CARDINAL
cblr-1728	715	11	a.c.l.u	PRODUCT
cblr-1728	715	12	n.y. times	ORG
cblr-1728	715	13	jan. 30	DATE
cblr-1728	715	14	2017	DATE
cblr-1728	716	1	204	CARDINAL
cblr-1728	716	2	2015	DATE
cblr-1728	716	3	nago city	GPE
cblr-1728	716	4	¥257.78 million	MONEY
cblr-1728	717	1	$2.3 million	MONEY
cblr-1728	717	2	1188	CARDINAL
cblr-1728	717	3	twelve	CARDINAL
cblr-1728	717	4	2014	DATE
cblr-1728	718	1	fiscal year	DATE
cblr-1728	718	2	2015	CARDINAL
cblr-1728	718	3	44,000,000 yen	MONEY
cblr-1728	718	4	ryukyu	ORG
cblr-1728	718	5	mar. 10,	DATE
cblr-1728	718	6	2016	DATE
cblr-1728	720	1	205	CARDINAL
cblr-1728	721	1	d. kanzawa	PERSON
cblr-1728	722	1	u.s.	GPE
cblr-1728	722	2	1155	DATE
cblr-1728	722	3	as little as ¥300	MONEY
cblr-1728	723	1	2.72	MONEY
cblr-1728	724	1	u.s.	GPE
cblr-1728	725	1	japanese	NORP
cblr-1728	725	2	the united states	GPE
cblr-1728	726	1	japan	GPE
cblr-1728	726	2	u.s.	GPE
cblr-1728	727	1	the united states	GPE
cblr-1728	729	1	american	NORP
cblr-1728	730	1	206	CARDINAL
cblr-1728	730	2	han kichi shien	PERSON
cblr-1728	730	3	ken 4400-man’en	PERSON
cblr-1728	730	4	nago city	GPE
cblr-1728	730	5	12	CARDINAL
cblr-1728	730	6	44 million yen	MONEY
cblr-1728	730	7	ryukyu	ORG
cblr-1728	730	8	mar. 10,	DATE
cblr-1728	730	9	2016	DATE
cblr-1728	731	1	207	CARDINAL
cblr-1728	732	1	kanzawa	PERSON
cblr-1728	732	2	1156	CARDINAL
cblr-1728	734	1	2017	CARDINAL
cblr-1728	734	2	american	NORP